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In a recent article in Accounting Today, Michael Cohn presents the standout states for the highest rate of business fraud.


  1. Which state is the highest?
  2. Which state is the lowest?
  3. Which state were you most surprised about and why?
  4. Which state had the highest single amount per fraud?
  5. What was the difference in how SEON calculated business fraud hotspot rate with most fraud per person in the state?
  6. Which of the 3 measures used by SEON do you think makes the most sense and why?


Cohn, M. (2021). Which states are the worst for fraud? Accounting Today, Dec. 28 (Retrievable online at

Varga, G. (2021). UK and US Business Fraud Hotspots in 2021. SEON, Dec. 13 (Retrievable online at